白領犯罪法律問題之探討──以醫療社團法人公司治理為中心

A Study of the Legal Issues in White-Collar Crime−Centering on the Hospital Governance Regarding to the Medical Care Corporations

公司治理（Corporate Governance）主要目的，無非在追求「股東利益最大化」之際，同時也能夠善盡企業社會責任（Corporate Social Responsibility, CSR）。惟企業在追求經營績效的同時，往往忽視落實公司治理的效能，以致於經營舞弊案件層出不窮。這情形不僅發生在以營利為目的的公司，甚至以公益性質的醫療機構，也無法倖免於外。近年，不乏許多醫療機構，為了追求經營績效而無視於醫院治理相關法律規範，董、監事與管理階層沆瀣一氣，動輒利用資訊不對稱，漸次進行不當利益輸送、關係人與關係企業交易等白領犯罪（White-collar crime）行為。這也無怪乎，為何今日醫療品質之所以每況愈下，醫療糾紛之所以會如此層出不窮。無可諱言，公司係以營利為目的之社團法人，醫院治理顯然有別於公司治理。尤其，醫療社團法人經營管理上除具有「公益」與「私益」性質之外，同時也並非單純僅以營利為主要目的。是則，醫療社團法人究竟有無公司法相關企業治理規範的適用，不免令人心生疑惑。有鑑於此，本文以醫療社團法人為中心，探討醫院治理機制相關法律問題。準此，為謀醫療社團法人永續經營之計，本文認為醫療法關於醫療社團法人之規定：1.應仿效公司法的公司治理規範，全面修（增）訂相關醫院治理條款。2.宜增訂「獨立」行使職權的獨立董事。3.宜引進「吹哨人」（whistleblower）舉報機制。

The purpose of corporate governance is the pursuit of“maximizing shareholder benefits”, and it may fulfill corporate social responsibility (CSR) at the same time. However, while the companies pursue key performance indicators (KPI) of operational performance, it often neglects to implement effective corporate governance, leading to business fraud cases emerging one after another. This situation occurs in the for-profit hospitals, and even nonprofit hospitals cannot escape. In recent years, there are many medical care institutions ignoring the relevant laws and regulations of hospital governance in order to pursue business performance. In general, the directors, supervisors of medical care corporations use asymmetric information to engage in White-Collar Crime, such as illegal benefits transfer, related party transaction. As a result, the quality of medical treatment today is in deterioration, and the medical disputes are expected to be endless. The term“company”is a corporate juristic person for the purpose of profit making. Therefore, hospital governance is obviously different from corporate governance. In particular, there are both“public benefits”and“private benefits”in the nature of the medical care corporations, and therefore, it is not solely for profit-making purposes. Accordingly, it is a problem whether the medical care corporation is qualifying to apply the corporate governance related to the company law. In view of this, this article focuses on the medical care corporations to explore the legal issues related to the hospital governance mechanism. For the medical care corporations to commit to corporate sustainability, this article concludes that the medical care corporations in medical care act should consider the followings: 1. The corporate governance of the company law should be imitated, and the relevant hospital governance clauses should be revised and added. 2. The term“independent directors”should be stipulate in the medical care corporations regarding to the medical care act. 3. The whistleblower mechanism shall be introduced in the medical care act.